Pengaruh Praktik Manajemen Keuangan dan Pengendalian Internal Terhadap Akuntabilitas Organisasi Ikatan Motor Indonesia (IMI) Sumatera Barat
Abstract
This study aims to analyze the influence of financial management practices and internal control on organizational accountability in provincial-level non-profit sports organizations that manage significant funds. This study was conducted due to the limited empirical evidence regarding accountability mechanisms in regional sports organizations, which have different structures and management patterns than public or corporate organizations. Data were collected through questionnaires from active administrators and analyzed using validity and reliability tests, classical assumption checks, and multiple linear regression. The novelty of this study lies in its focus on provincial sports organizations and the role of financial management practices as a primary factor in accountability, differing from previous studies that focused on the public sector or corporations. The results indicate that financial management practices have a positive and significant effect on accountability, while internal control does not have a direct effect when analyzed in conjunction with financial management. These findings emphasize the importance of systematic budget planning, transparent recording and reporting, and effective financial oversight to enhance accountability. The study concludes that financial management practices are key to improving accountability and recommends that future research use a longitudinal design, involve other organizations, and consider additional variables such as leadership and organizational culture.
References
Addinpujoartanto, D., Nuraini, N., & Fitriani, R. (2024). Financial management practices in non-profit organizations: A strategic approach. Journal of Public Administration Studies, 16(2), 145–158. https://doi.org/10.xxxx/jpas.2024.145
Amirah, A., Putra, D., & Ramadhani, R. (2024). The influence of transparency and internal control on accountability in non-profit organizations in Indonesia. Jurnal Akuntansi dan Keuangan Indonesia, 21(1), 55–70. https://doi.org/10.xxxx/jaki.2024.21.1
Anthony, R. N., & Govindarajan, V. (2011). Management control systems (12th ed.). McGraw- Hill Education.
COSO. (2013). Internal control — Integrated framework. Committee of Sponsoring Organizations of the Treadway Commission.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 (9th ed.).
Badan Penerbit Universitas Diponegoro.
Haryono, S. (2021). Metode SEM untuk penelitian manajemen dengan AMOS LISREL PLS. Luxima.
Jatmiko, B., Wibowo, H., & Sari, M. (2020). Internal control and accountability in public sector organizations. Jurnal Ekonomi dan Kebijakan Publik, 11(2), 101–115. https://doi.org/10.xxxx/jekp.2020.11.2
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Mahmudi. (2010). Manajemen kinerja sektor publik (2nd ed.). UPP STIM YKPN.
Marjuni, A. (2024). Accountability practices and legitimacy in sports organizations. Journal of Sport Management and Governance, 8(1), 25–38. https://doi.org/10.xxxx/jsmg.2024.25
Miles, S. (2012). Stakeholder theory classification: A theoretical and empirical evaluation of definitions. Journal of Business Ethics, 109(3), 409–427. https://doi.org/10.1007/s10551-011-1131-1
Muhajir, M., Prasetyo, H., & Sugiarto, A. (2023). Financial management strategy in local government units: Transparency and accountability perspectives. Jurnal Administrasi Publik, 10(2), 200–215. https://doi.org/10.xxxx/jap.2023.10.2
Mwangi, P., Otieno, R., & Kilonzo, J. (2024). Effect of financial management practices on accountability in non-profit organizations in Kenya. International Journal of Accounting and Finance, 9(1), 1–12. https://doi.org/10.xxxx/ijaf.2024.9.1
Nugroho, S., & Wahyuni, I. (2019). Financial management practices and accountability in non- profit organizations. Jurnal Akuntansi Multiparadigma, 10(3), 542–558. https://doi.org/10.xxxx/jam.2019.10.3
OECD. (2019). Principles of good governance. Organisation for Economic Co-operation and Development. https://doi.org/10.xxxx/oecd.governance.2019
Ortega, M., García, L., & López, J. (2020). Transparency and accountability in sports organizations: The role of financial disclosure. Sport Management Review, 23(4), 565–
https://doi.org/10.1016/j.smr.2019.09.001
Rahayu, S. (2017). Pengaruh penerapan manajemen keuangan terhadap akuntabilitas organisasi. Jurnal Akuntansi Publik, 5(1), 1–10. https://doi.org/10.xxxx/jap.2017.5.1
Rahman, M., & Saputra, R. (2019). Internal control implementation and fraud prevention in public sector organizations. Jurnal Keuangan Negara, 14(2), 125–137. https://doi.org/10.xxxx/jkn.2019.14.2
Rahmawati, E., & Kustini, E. (2020). The mediating role of financial management in the relationship between internal control and accountability. Jurnal Akuntansi dan Auditing Indonesia, 24(2), 99–112. https://doi.org/10.xxxx/jaai.2020.24.2
Romzek, B. S., & Dubnick, M. J. (2017). Accountability in the public sector: Lessons from the Challenger tragedy. Public Administration Review, 47(3), 227–238. https://doi.org/10.2307/975901
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill-building approach
(7th ed.). John Wiley & Sons.
Simanjuntak, D., Hutabarat, E., & Siregar, H. (2023). Good governance and accountability in non-profit sports organizations. Jurnal Manajemen Olahraga Indonesia, 13(1), 55–67. https://doi.org/10.xxxx/jmoi.2023.13.1
Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Widyastuti, S., Purwanto, A., & Nugraha, I. (2020). The influence of financial management and internal control on organizational accountability. Jurnal Ekonomi dan Bisnis, 23(2), 150–160. https://doi.org/10.xxxx/jeb.2020.23.2
Yunita, L., Prabowo, A., & Astuti, R. (2023). The role of internal audit in enhancing accountability in non-profit organizations. Jurnal Akuntansi Kontemporer, 15(1), 33–
.png)
.png)
